The managerial accountant at Duck Manufacturing reported the following information:

Units
Beginning WIP	58,500
75% for materials
45% for conversion
Transferredminusin	224,000
Completed	232,000
Ending WIP
60% for materials
20% for conversion	50,500
Costs:
Beginning WIP
Direct materials	$73,500
Conversion	152,400
Transferredminusin	103,000
Transferredminusin from department 1	$1,555,050
Direct materials added	918,375
Conversion added	5551,875

The cost of ending WIP is closest to

a)238,900

b)337,869

c) 143,959

d) 440,360